definition
Small and micro enterprises refer to small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households.
20 19 On March 5th, People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China said that the financing cost of small and micro enterprises would be reduced by 1 percentage point on the basis of 20 18. Under the epidemic situation in 2020, in order to help small and micro enterprises tide over the difficulties, many departments in the State Council have successively issued various policies in the past six months, involving rent, tax, financing, operating costs and other aspects.
On March 5, 2002 1 year, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC), stated in the report on the work of the the State Council government in 20021year that if the annual taxable income of small and micro enterprises and individual industrial and commercial households is less than110,000 yuan, the income tax will be halved on the basis of the current preferential policies.
On March 28th, the State-owned Assets Supervision and Administration Commission of the State Council issued the Notice on Doing a Good Job in Rent Reduction and Exemption for Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry in 2022, urging central enterprises to do a good job in rent reduction and exemption in 2022, so as to help the difficult industries in the service industry to resume development and tide over the difficulties.
Marking standard
1. These Provisions are formulated in accordance with the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises and Several Opinions of the State Council on Further Promoting the Development of Small and Medium-sized Enterprises (Guo Fa [2009] No.36).
Two, small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics.
3. The industries to which these Provisions apply include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electric power, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal services, accommodation, catering and information transmission (including telecommunications, Internet and related services).
Software and information technology services, real estate development and management, property management, leasing and business services, and other industries not listed (including scientific research and technical services, water conservancy, environment and public facilities management, residential services, repair and other services, social work, culture, sports and entertainment, etc.). ).
The concept of small and low-profit enterprises is slightly different from that of small and micro enterprises in taxation, which mainly includes three standards, from 20 19 10 to 2021012310, to engage in industries that are not restricted or prohibited by the state, and at the same time meet the annual taxable income of not more than 3 million yuan.